Okla. Stat. tit. 18, § 18-2004: Filing the articles of organization

FILING THE ARTICLES OF ORGANIZATION

A. One or more persons may form a limited liability company

upon the filing of executed articles of organization with the Office

of the Secretary of State.

B. 1. When the articles of organization become effective, the

proposed organization becomes a limited liability company under the

name and subject to the purposes, conditions, and provisions stated

in the articles. A limited liability company formed under the

Oklahoma Limited Liability Company Act is a separate legal entity,

the existence of which as a separate legal entity continues until

cancellation of the limited liability company's articles of

organization and completion of its winding up, if any.

2. Filing of the articles by the Office of the Secretary of

State is conclusive evidence of the formation of the limited

liability company.

3. A limited liability company's status for tax purposes shall

not affect its status as a separate legal entity formed under the

Oklahoma Limited Liability Company Act.